2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.055 "Wholesale dealer" defined.
NRS 370.055 "Wholesale dealer" defined. "Wholesale dealer" means:
1. Any person, whether located within or outside of the borders of this State, who:
(a) Brings, sends, or causes to be brought or sent into this State any unstamped cigarettes purchased from the manufacturer or another wholesale dealer; and
(b) Stores, sells or otherwise disposes of those cigarettes within the State.
2. Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.
3. Any person, whether located within or outside of the borders of this State, who acquires cigarettes solely for the purpose of bona fide resale to retail dealers in this State or to other persons in this State for the purpose of resale only.
(Added to NRS by 1965, 1245; A 1977, 783; 1989, 1517; 2005, 1192)
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